PUNJAB GAS CYLINDERS LTD. Vs. COMMISSIONER OF C. EX., CHANDIGARH
LAWS(CE)-2015-3-56
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 03,2015

Punjab Gas Cylinders Ltd. Appellant
VERSUS
Commissioner of C. Ex., Chandigarh Respondents

JUDGEMENT

- (1.)Ashok Jindal, Member (J)
(2.)THE appellant is in appeal against the impugned order confirming the duty demand of Rs. 90,524/ - along with interest and Rs. 50,000/ - as penalty. The facts of the case are that appellant is manufacturer of LPG Gas cylinder. They procured inputs from M/s. Sidh Balak Enterprises, the first stage dealer and availed Cenvat credit of duty paid on the inputs. An investigation was conducted at the end of M/s. Sidh Balak Enterprises in June wherein he has admitted that he was issuing invoices without supplying the goods. On the basis of statement of M/s. Sidh Balak Enterprises, a show cause notice was issued to the appellant to deny Cenvat credit on the invoices issued by M/s. Sidh Balak Enterprises, consequently to demand duty thereon along with interest and for imposition of penalty. Both lower authorities denied the Cenvat credit holding that there was only a paper transaction with M/s. Sidh Balak Enterprises. Consequently, duty was demanded along with interest and penalty was also imposed. Against the said order, the appellant is before me.
Learned Counsel for the appellant submits that there was a general submission of M/s. Sidh Balak Enterprises wherein in the case of Bhawani Industries, M/s. Sidh Balak Enterprises has admitted that they have never supplied the goods to the appellant. Learned Counsel further submits that no statement of transporter and the manufacturer supplier of the goods have been recorded to reveal the truth whether the appellant has received the goods or not as shown in the invoices issued by M/s. Sidh Balak Enterprises. Therefore, Cenvat credit cannot be denied.

(3.)ON the other hand, learned AR reiterated the finding of the impugned order.
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